Agent or Principal - Failure to register

May 2015

Mr Ronald Asquith

Mr Asquith sourced tickets to order for a variety of clients.
Customers using Mr Asquith's services paid the face value for the tickets, plus Mr Asquith's 'agency' fees and out of pocket expenses.
The case concerned the value of Mr Asquith's services and whether he had become liable to register for VAT in 1999.
Mr Asquith claimed that his turnover excluded the value of the event tickets themselves. 

The Tribunal dismissed his appeal, agreeing with HMRC that Mr Asquith was a principal and should have notified his requirement to register in 1999.

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